<DOCUMENT>
<TYPE>EX-99.(N)
<SEQUENCE>13
<FILENAME>b55027a1exv99wxny.txt
<DESCRIPTION>CONSENT OF DELOITTE & TOUCHE LLP
<TEXT>
<PAGE>
                                                                     Exhibit (n)

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT

We consent to the reference to our Firm under the heading "Independent
Registered Public Accounting Firm" in the Prospectus and Statement of Additional
Information in this Pre-Effective Amendment No. 1 to the Registration Statement
of Eaton Vance Tax-Managed Buy-Write Opportunities Fund on Form N-2 filed by the
Fund under the Securities Act of 1933, as amended (Registration No. 333-123770)
and under the Investment Company Act of 1940, as amended (Registration No. 811
-21735).


/s/ Deloitte & Touche LLP
-------------------------
Boston, Massachusetts
May 25, 2005

</TEXT>
</DOCUMENT>
